Morse manufacturing makes organic hand made soap and is analysing the costs for its leading brand. Each bar requires 170g of material and requires 6 minutes of labour time. The original budget (standard costs) for the months planned 10,000 units (bars of soap) was as follows:

Only for requirement 'e' I didn't find answer. Can you solve please?

QUESTION marks Marse mamufacturing makes organic handmade soap and is analysingthe costs for its leading brand Eachbarrequires l%g of material andrequires 6 minutes of labour time The original budat tandarddost) for the month's planned 10,000 units bars of soap) was as follows: Standardstatic budget for l0,000 bars ofsaap $80,000 Variable costs Direct Materials Direct labour 21.000 1.000 Variable overheads S 56.000 Contribution margin 24,000 S 15,000 Fixed overheads. 9.000 Budgeted profit Note: Variable overheads are allocated on labour hours. Actual results for the mooth were as fouows (8.000 bars of soap produced requinng 180g materials per bar and 57minutes oflabour per bar): Actual results: Sales Variable costs Direct Materials 21,500 16,720 Direct labour Variable overheads S 836 Cocoibution margin Fived overheads Actual profit The owner of the business. E Morse. is upset at the fact that the profit is less than